Ind. Code § 8-1-2-108

Sec. 108. (a) An officer, agent, or employee of any public utility, or a public utility (as defined in this chapter) who:

(1) fails to fill out and return any blanks as required by this chapter;

(2) fails to answer any question therein propounded;

(3) knowingly gives a false answer to any such question or evades the answer to any such question where the fact inquired of is within his knowledge;

(4) fails, upon proper demand, to exhibit to the commission, any commissioner, any administrative law judge, or any person authorized to examine the same, any book, paper, account, record, or memoranda of the public utility which is in his possession or under his control;

(5) fails to keep his system of accounting, or any part thereof, which is required by the commission; or

(6) refuses to do any act or thing in connection with the system of accounting when so directed by the commission or its authorized representative;

commits a Class B infraction.

(b) A municipally owned and operated utility under the jurisdiction of the commission for approval of rates and charges shall file with the commission, an annual report of the operation of said plant on forms to be furnished by the commission, which forms are to be substantially the same as for reports filed annually with the commission by public utilities. Such annual reports shall remain in the office of said commission as a public record. Whenever in this chapter public utilities are required to make reports to the commission or are otherwise subject to the commission, municipally owned utilities are exempted from making such reports and are not under the jurisdiction of the commission, except as otherwise provided.

Formerly: Acts 1913, c.76, s.117; Acts 1933, c.190, s.21. As amended by Acts 1977, P.L.99, SEC.1; Acts 1978, P.L.2, SEC.806; Acts 1979, P.L.84, SEC.4; P.L.23-1988, SEC.28; P.L.68-1990, SEC.1.